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Exercise 12-31 Cost Allocation in a College (LO 12-4) Lackawanna Community College has three divisions: Liberal Arts, Sciences, and Business Administration. The college's comptroller is trying to decide how to allocate the costs of the Admissions Department, the Registrar's Department, and the Computer Services Department. The comptroller has compiled the following data for the year just ended. Department Admissions Registrar Computer Services Annual Cost $131,000 223,000 472,000 Division Liberal Arts Sciences Business Administration Budgeted Budgeted Enrollment Credit Hours 2,400 44,050 1,500 38,500 1,400 32,500 Planned Courses Requiring Computer Work 26 3B 3B Required: 1. Distribute the departmental costs to the college's three divisions based on the allocation base given. 2. Choose the better allocation base for distributing the cost to the following departments: Complete this question by entering your answers in the tabs below. Required 1 Required 2 Distribute the departmental costs to the college's three divisions based on the allocation base given. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar.) Division Business Total Cost Department and Allocation Base Liberal Arts Sciences Administration Allocated Admissions (enrollment) Registrar (credit hours) S Computer Services (courses requiring computer) S S 0 0 0 Required 1 Required 2 >